Note that Form 1040-PR has been discontinued for tax years after 2022. Beginning in 2023, Form 1040-SS is the only return filed by residents of the U.S. Virgin Islands (USVI), Guam, American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), and Puerto Rico who are not required to file a U.S. income tax return but who have self-employment income or are eligible to claim certain credits.
The IRS refers to an amended Form 1040-PR or 1040-SS as a "corrected return."
If Form 1040-PR or 1040-SS needs to be amended, file a new Form 1040-PR or 1040-SS.
If the taxpayer filed Form 1040-PR or 1040-SS but should have filed Form 1040, file a corrected return on Form 1040.
In either case, at the top of page 1 of the corrected return, enter “CORRECTED” in dark bold letters followed by the date. In most cases, an amended Form 1040-PR (or Form 1040, if applicable) must be filed within 3 years after the date on which the original return was filed or within 2 years after the tax was paid, whichever is later.
How do I correct Form 1040-PR/SS in TaxSlayer Pro?
To correct Form 1040-PR/SS in TaxSlayer Pro you will need to start Form 1040-X:
- 2022 and forward - Start Form 1040-X either by selecting its menu line under the Miscellaneous Menu or by choosing "1040X" in the Form Finder.
- 2021 and prior - Start Form 1040-X by choosing "1040X" in the Form Finder.
You will be prompted to pull amounts to the original column of Form 1040-X. Select either Yes or No.
Note: You will not be completing and filing Form 1040-X. Starting Form 1040-X is done solely for the purpose of causing "Amended Return" to print at the top of Form 1040-PR/SS page 1.
Exit the Form 1040-X menu and make any necessary changes in the tax return. After all changes have been made, print the return and mail it to the appropriate address below:
If including a payment:
Internal Revenue Service
PO Box 1303
Charlotte, NC 28201-1303
If not including a payment:
Department of the Treasury
Internal Revenue Service
Austin, Texas 73301-0215
Can a Corrected / Amended Form 1040-PR be Filed Electronically?
While the IRS supports electronically filing a corrected Form 1040-PR/SS for the current and two prior tax years, TaxSlayer Pro does not yet support electronically filing a corrected Form 1040-PR/SS for any tax year.
If correcting a prior-year return, and the original return for that year was filed on paper during the current processing year, then the corrected return must be filed on paper.
How Many Corrected Returns Can Be Filed Electronically?
The IRS allows for electronically filing up to three “accepted” corrected returns per taxpayer. After the third accepted corrected return, all subsequent attempts will be rejected, and the form will need to be printed and mailed.
How Long Will it Take for the IRS to Process a Corrected Form 1040-PR?
Currently, the normal processing time of up to 16 weeks also applies to electronically filed corrected returns.
When Is a New Form 8879 Required?
A new Form 8879 is required each time a corrected Form 1040-PR is electronically filed.
Additional Information: